The tariff classification of women’s garments from Indonesia and China

N197361 January 12, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6211.43.0078 Ms. Maureen Metzinger Lord & Taylor LLC 424 Fifth Avenue New York, New York 10018 RE: The tariff classification of women’s garments from Indonesia and China Dear Ms. Metzinger: In your letter dated December 13, 2011 you requested a classification ruling. The submitted sample, style C1S2KT0005, is a woman’s top constructed from 95% percent rayon and 5% spandex knit fabric. It features a U-shaped front neckline; a racer style back; oversized armholes; gathering at the side seams; and a hemmed bottom. The gathering precludes classification under the heading 6109. The oversized revealing armholes preclude classification under heading 6110. The country of origin for the garment is Indonesia. Style C1T2WS0503 is a woman’s upper body garment constructed of 100% polyester woven fabric. The garment features a V-neckline, short voluminous sleeves, an unsecured full front opening, and a hemmed bottom. The country of origin is China. We are returning your samples. The applicable subheading for Style C1S2KT0005 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style C1T2WS0503 will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division